3
In regulation 25 (making of returns)—
a
in paragraph (1)—
i
for “on the form numbered 4 in Schedule 1 to these Regulations (“Form 4”)” substitute “in the manner prescribed in regulation 25A”,
ii
for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,
iii
for “true” substitute “correct”;
b
in paragraph (4)—
i
for “on the form numbered 5 in Schedule 1 to these Regulations (“Form 5”)” substitute “in the manner prescribed in regulation 25A”,
ii
for “signed by him” substitute “signed by that person or by a person authorised to sign on that person’s behalf”,
iii
for “true” substitute “correct”; and
c
omit paragraphs (4A) to (4M).